Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai

5 SCC 157Reported decision2012#17998 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Issues it is cited on

delay in filing appealsection 253condonation of delaysection 25prescribedcompanysection 143(3)indiadocumentbusiness

Judgments citing Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai

Limrass Construction Private Limited, Mumbai vs. Income Tax Officer Ward 1(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed for statistical

ITA 5002/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Sept 2025AY 2013-14

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 250Section 41(1)Section 68

…ver an ulterior purpose. (See Manindra Land and Building Corpn. Ltd. v. Bhutnath Banerjee [AIR 1964 SC 1336], Mata Din v. A. Narayanan [(1969) 2 SCC 770], Parimal v. Veena [(2011) 3 SCC 545] and Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai [(2012) 5 SCC 157 ].)" (b) Ajay Dabre v. Pyare Ram 2023 SCC Online SC 92: '13. This Court in the case of Basawaraj v. Special Land Acquisition Officer while rejecting an application for condonation of delay for lack of sufficient cause has concluded in Paragraph 15 as follows: "15. The law on the issue can be summarised to the effect that where a case has been prese…

Addl. CIT, Special Range- 6, New Delhi vs. Nec Technologies India Pvt. Ltd., New Delhi

ITA 7392/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Jul 2025AY 2010-11

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Sh. S.K. Jadhav, CIT DR
Section 143Section 144CSection 144C(5)Section 40Section 9(1)(vii)

…Narayanan Mata Din v. A. Narayanan, (1969) 2 SCC 770] Parimal v. Veena | Parimal v. Veena, (2011) 3 SCC 545: (2011) 2 SCC (Civ) 11 and Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai | Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai, (2012) 5 SCC 157: (2012) 3 SCC (Civ) 241.) 10. In Arjun Singh v. Mohindra Kumar [Arjun Singh v. Mohindra Kumar, AIR 1964 SC 993] this Court explained the difference between a "good cause" and a "sufficient cause" and observed that every "sufficient cause" is a good cause and vice versa. However, if any difference exists it can only be that the requirement of good…

Indrayani Seva Samiti Nyas, Pune vs. The Income Tax Officer, Ward 9(2), Pune

In the result, appeal of the assessee is dismissed

ITA 828/PUN/2024[2010-11]Status: DisposedITAT Pune31 Dec 2024AY 2010-11

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 11Section 12ASection 250Section 56(2)

…ver an ulterior purpose. (See Manindra Land and Building Corpn. Ltd. v. Bhutnath Banerjee [AIR 1964 SC 1336], Mata Din v. A. Narayanan [(1969) 2 SCC 770], Parimal v. Veena [(2011) 3 SCC 545] and Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai [(2012) 5 SCC 157 ])" ii. Ajay Dabre v. Pyare Ram 2023 SCC Online SC 92: "13. This Court in the case of Basawaraj v. Special Land Acquisition Officer while rejecting an application for condonation of delay for lack of sufficient cause has concluded in Paragraph 15 as follows: "15. The law on the issue can be summarised to the effect that where a case has been pre…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The DCIT 1(1), Bhopal

Appeals are dismissed

ITA 248/IND/2023[2012-13]Status: DisposedITAT Indore23 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…over an ulterior purpose. (See Manindra Land and Building Corpn. Ltd. v. Bhutnath Banerjee [AIR 1964 SC 1336], Mata Din v. A. Narayanan[(1969) 2 SCC 770], Parimal v. Veena [(2011) 3 SCC 545] and Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai [(2012) 5 SCC 157 ].)" (b) Ajay Dabre Vs. Pyare Ram 2023 SCC Online SC 92: Page 14 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 '13. This Court in the case of Basawaraj v. Special Land Acquisition Officer while rejecting an application for condonation of delay for lack of sufficient cause has concluded in Paragrap…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The ACIT, 1(2), Bhopal

Appeals are dismissed

ITA 247/IND/2023[2010-2011]Status: DisposedITAT Indore23 Jan 2024AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…over an ulterior purpose. (See Manindra Land and Building Corpn. Ltd. v. Bhutnath Banerjee [AIR 1964 SC 1336], Mata Din v. A. Narayanan[(1969) 2 SCC 770], Parimal v. Veena [(2011) 3 SCC 545] and Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai [(2012) 5 SCC 157 ].)" (b) Ajay Dabre Vs. Pyare Ram 2023 SCC Online SC 92: Page 14 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 '13. This Court in the case of Basawaraj v. Special Land Acquisition Officer while rejecting an application for condonation of delay for lack of sufficient cause has concluded in Paragrap…

Maniben Devraj Shah v. Municipal Corpn. of Brihan Mumbai (5 SCC 157) — Cited in 5 Judgments | BharatTax